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Constructing a Tailor-made Performance Management System Supported by Knowledge Elicitation Tools and Dynamic Modeling

Author

Listed:
  • Wolfgang Ossadnik

    (University of Osnabrueck, Germany)

  • Ralf H. Kaspar

    (University of Osnabrueck, Germany)

  • Stefanie Schinke

    (University of Osnabrueck, Germany)

Abstract

For constructing a causality-based performance management system (PMS), the consideration of expert knowledge is indispensable. As this knowledge is usually not transparent or explicitly available, the process of tacit knowledge elicitation (TKE) plays an important role for a tailor-made construction of PMS, as does its operationalization in the form of a company-specific scorecard or a dynamic model. Owing to this importance, this paper develops a holistic, step by step approach for constructing and operationalizing an effective PMS using TKE such as interview techniques, as well as System Dynamics (SD) and the interaction of organization’s personnel (experts) and Management Accounting (MA). The framework is structured by a phase model in matrix form, whereby the three main steps data generation, assessment and construction are further divided by functional responsibilities on company and MA levels. For demonstration purposes, the framework is subsequently applied to a case study within the automotive industry.

Suggested Citation

  • Wolfgang Ossadnik & Ralf H. Kaspar & Stefanie Schinke, 2013. "Constructing a Tailor-made Performance Management System Supported by Knowledge Elicitation Tools and Dynamic Modeling," International Journal of Business Research and Management (IJBRM), Computer Science Journals (CSC Journals), vol. 4(4), pages 75-98, November.
    • Handle: RePEc:aml:intbrm:v:4:y:2013:i:4:p:75-98
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    References listed on IDEAS

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    More about this item

    Keywords

    Cause-and-effect Relationships; Expert Knowledge; Performance Management; Tacit Knowledge; Causal Maps; Strategy Maps; System Dynamics; Interview Techniques; Case Study.;
    All these keywords.

    JEL classification:

    • M0 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General

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